“Pure” substitution effects are relatively unusual occurrences with regards to labor supply issues. In order for one to take place, wages have to change, while income is held constant. The revenue-neutral carbon tax enacted by the Canadian province of British Columbia is one possible example. Tax rates on wages decreased while increased taxes were placed on carbon-based fuels. The result was higher after-tax wages while overall income was held relatively constant. This is the definition of a substitution effect. You can read about the program here.
Some people in the media are suggesting that the government is actually taking in more revenue from the carbon tax than the tax cuts they are giving back in income tax reductions, so this policy is not without controversy.
Labor Economics at Hope 